Erie Company manufactures a mobile fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows: During August, 8,570 hours of direct labor time were needed to make 19,500 units of the Jogging Mate. The drect labor cost totaled $47,135 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,500 Jogging Mates? 2. What is the standard labor cost allowed (SHSR ) to make 19,500 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance? 5 The budgeted variable manufacturing overhead rate is $410 per direct labor-hour. During August, the company incurred $41,136 in varable manufacturing overhead cost. Compute the variable overhead rate and efficiency variances for the month (For requirements 3 through 5 , indicate the effect of eoch voriance by selecting " F " for fovorable, " U " for unfovorable, and "None" for no effect (i.e., zero voriance). Input all omounts os positive values. Do not round intermediate calculations.)